McGRANERY, District Judge.
This case arises on cross motions for summary judgment. Taxpayers, executors under the will of the decedent, seek to recover an alleged overpayment of federal income tax in the amount of $48,535.20 on the decedent's final return for the period Jan. 1, 1942 to Nov. 15, 1942, the date of his death. The Government seeks a judgment dismissing the complaint and awarding to it the sum of $2,065.94 on a counterclaim for taxes assessed and unpaid...
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